Section 105C: Refund of general rate
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
105C. Refund of general rate
Where the amount of the general rate declared and paid by the owner of
an immovable property under section 105A (1) exceeds the amount of
general rate based on the net annual value determined under section 105B,
the excess amount together with interest at legal rate shall be refunded to
the owner by the Chief Executive within one month of the date of the
communication referred to in section 105B (2).
[S. 105C inserted by s. 15 (b) of Act 26 of 2012 w.e.f. 22 December 2012; amended by
s. 32 (f) of Act 18 of 2016 w.e.f. 7 September 2016.]
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Questions this section answers
- Can I get a refund if I paid more general rate than my property's value justified?